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Section53
The Finance Act, 2017

Amendment of section 133A

In force As on 10 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 2 provisions

Section 53 of the Finance Act, 2017 deals with amendment of section 133A. Amendment of section 133A. 53. In section 133A of the Income-tax Act, in sub-section (1),— (i) | in the long line, for the portion beginning with "at which a business or profession" and ending with "such business or profession—", the following shall be substituted, namely:— "at which a business or p The Act was enacted on 17 Apr 2017.

Amendment of section 133A.

53. In section 133A of the Income-tax Act, in sub-section (1),—

(i)in the long line, for the portion beginning with "at which a business or profession" and ending with "such business or profession—", the following shall be substituted, namely:—
"at which a business or profession or an activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, and require any proprietor, trustee, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession or such activity for charitable purpose—";
(ii)in the Explanation, after the words "business or profession" wherever they occur, the words "or activity for charitable purpose" shall be inserted.
Section 53, The Finance Act, 2017.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 133A Power of survey

Referred to by 2

  1. s. 169 Amendment of Act 21 of 2000
  2. s. 171 Amendment of Act 12 of 2003

Questions about Section 53

What does Section 53 of the Finance Act deal with?

Section 53 of the Finance Act is headed "Amendment of section 133A". Amendment of section 133A. 53. In section 133A of the Income-tax Act, in sub-section (1),— (i) | in the long line, for the portion beginning with "at which a business or profession" and ending with "such business or profession—", the following shall be substituted, namely:— "at which a business or p

How do I find court cases under Section 53 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2017 53, section 53 Finance Act 2017, section 53 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 53 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 133A (Power of survey), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 53 of the Finance Act enacted?

Section 53 of the Finance Act, cited as Finance Act 2017 53, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.